Key Highlights of Circular No. 70/44/2018 - GST

2025-03-03 08:34:22 02March

02March

Key Highlights of Circular No. 70/44/2018 - GST

<h2><strong>1. Refund Claims After Issuance of Deficiency Memo</strong></h2><ul><li>If a <strong>deficiency memo (GST RFD-03)</strong> is issued for a refund claim, the taxpayer is required to file a fresh refund application.</li><li>Earlier, the <strong>Input Tax Credit (ITC) debited for the refund</strong> was to be re-credited in the <strong>electronic credit ledger</strong> using <strong>FORM GST RFD-01B</strong>.</li><li><strong>New Clarification:</strong><ul><li>The GST portal currently <strong>does not allow taxpayers</strong> to file a fresh refund claim for the same period after a deficiency memo is issued.</li><li><strong>Until the system is updated</strong>, taxpayers must <strong>resubmit the rectified refund application under the same Application Reference Number (ARN).</strong></li><li>In such cases, <strong>re-credit of ITC is not required</strong>.</li></ul></li></ul><hr><h2><strong>2. Refund of IGST Paid on Exports for EPCG Scheme Holders</strong></h2><ul><li><strong>Previous Restriction:</strong><ul><li>As per <strong>Rule 96(10)</strong> of the <strong>CGST Rules</strong>, exporters availing benefits under certain notifications were <strong>not eligible</strong> to claim a refund of IGST paid on exports.</li></ul></li><li><strong>Amendment Approved by GST Council:</strong><ul><li>Exporters who received <strong>capital goods under the Export Promotion Capital Goods (EPCG) Scheme</strong> are now <strong>allowed to claim IGST refunds</strong>.</li><li><strong>Notification No. 54/2018-Central Tax</strong> (issued on October 9, 2018) <strong>amends Rule 96(10)</strong> to allow these refunds.</li><li><strong>Notification No. 39/2018-Central Tax</strong> (which previously restricted this benefit) <strong>was rescinded</strong> through <strong>Notification No. 53/2018-Central Tax</strong>.</li></ul></li><li><strong>Clarification on Eligibility for Refund of IGST Paid on Exports:</strong><ul><li><strong>Before October 9, 2018</strong>: Any exporter who <strong>imported inputs/capital goods</strong> under <strong>Notification Nos. 78/2017-Customs & 79/2017-Customs (dated October 13, 2017)</strong> was eligible for an IGST refund.</li><li><strong>After October 9, 2018</strong>:<ul><li>Exporters importing goods under <strong>Notification Nos. 78/2017 & 79/2017</strong> <strong>are not eligible</strong> for an IGST refund.</li><li>Exporters <strong>receiving capital goods</strong> under <strong>EPCG (either via imports under Notification No. 79/2017 or domestic procurement under Notification No. 48/2017-Central Tax)</strong> <strong>can continue to claim IGST refunds</strong>.</li></ul></li></ul></li></ul><hr><h2><strong>3. Trade Notices & Implementation</strong></h2><ul><li><strong>The CBIC has instructed field officers</strong> to issue trade notices to ensure awareness of these clarifications.</li><li>Any <strong>difficulties in implementation</strong> should be reported to the CBIC<a href="https://cms.plasament.com/storage/shubham-pathak/circular-no-70-new.pdf">circular-no-70_new</a><br> </li></ul>

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Key Highlights of Circular No. 33/07/2018-GST
2025-03-04 05:46:43
Key Highlights of Circular No. 230/24/2024-GST
2025-03-04 05:48:40
Key Highlights of Circular No. 219/13/2024-GST
2025-03-04 05:51:09
Key Highlights of Circular No. 220/14/2024-GST
2025-03-04 05:54:34
Key Highlights of Circular No. 231/25/2024-GST
2025-03-04 05:54:59
Key Highlights of Circular No. 221/15/2024-GST
2025-03-04 05:59:20
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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